{
  "url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1992/introduction.json",
  "legislation": "uksi/1992/1334",
  "legislation_title": "The Council Tax (Dwellings) (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/council-tax-dwellings-scotland-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "COUNCIL TAX, SCOTLAND\nMade 2nd June 1992\nLaid before Parliament 10th June 1992\nComing into force 1st July 1992\nThe Secretary of State, in exercise of the powers conferred on him by sections 72(4) and 116(1) of the Local Government Finance Act 1992() and of all other powers enabling him in that behalf, hereby makes the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1992 c. 14; section 116(1) contains a definition of “prescribed” relevant to the exercise of the statutory powers under which these Regulations are made."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/1334/introduction",
    "retrieved_at": "2026-10-29T14:21:47.813128+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}